AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
Income-tax (Twelfth Amendment) Rules, 2022.
X X X X Extracts X X X X
X X X X Extracts X X X X
....signed digitally, if he is required under these rules to furnish his return of income under digital signature,-- (i) by the individual himself; or (ii) where, for any unavoidable reason, it is not possible for the individual to sign the application, by any person duly authorised by him in this behalf : Provided that in a case referred to in sub-clause (ii), the person signing the application holds a valid power of attorney from the individual to do so, which shall be attached to the application ; or (II) communicated through his registered e-mail address, in any other case; (b) in the case of a Hindu undivided family,- (I) signed digitally, if it is required under these rules to furnish his return of income under digital signature,-- (i) by the karta thereof; and (ii) where, for any unavoidable reason, it is not possible for the karta to sign the application, by any other adult member of such family; or (II) communicated through its registered e-mail address, in any other case; (c) in the case of a company, digitally signed,- (i) by the Managing Director thereof; or where for any unavoidable reason such Managing Director is not able to sign and verify the appl....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ansaction on which the advance ruling is required 9. Statement of the relevant facts having a bearing on the aforesaid questions 10. Statement containing the applicant's interpretation of law or facts, as the case may be, in respect of the aforesaid questions 11. List of documents or statements attached 12. Particulars of account payee demand draft accompanying the application 13. Name and address of authorised representative in India, if any 14. Taxpayer Registration Number or Taxpayer Identification Number or Functional equivalent or Any unique number used for identification by the Government of that country or specified territory of which applicant claims to be a resident 15. Particulars of the Parent Company or Companies of the applicant: (a) Name of the Immediate parent company of the applicant (b) Address of Immediate parent company of the applicant (c) Country of residence of Immediate parent company of the applicant (d) Permanent Account Number or Aadhaar Number of Immediate parent company of the applicant (if allotted) (e) Taxpayer Registration Number or Taxpayer Identification Number or Functional equivalent or Any unique number used for identification of the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ch person. 5. In reply to item No. 4, the applicant shall state whether he or it is an individual, Hindu undivided family, firm, association of persons or company. 6. For item No. 5, the reply shall be given in the context of the provisions regarding 'residence' in India as contained in section 6 of the Income-tax Act. The position in this regard is as follows: An individual is said to be 'resident' in any financial year, if he has been in India during that year: - for a period or periods of 182 days or more ; or - for a period or periods of 60 days or more and has also been in India within the preceding four years for a period or periods of 365 days or more. However, the period of 60 days is increased to 182 days in the case of a citizen of India or a person of Indian origin who has been outside India and comes on a visit to India or a citizen of India who leaves India for purposes of employment outside India, or as a member of the crew of an Indian ship. Further, a person who is a citizen of India or a person of Indian origin who has been outside India and comes to a visit to India, the aforementioned period of 60 days is increased to 120 days if the total income of such ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....is required under these rules to furnish his return of income under digital signature,-- (i) by the karta thereof; and (ii) where, for any unavoidable reason, it is not possible for the karta to sign the application, by any other adult member of such family ;or (II) communicated through its registered e-mail address, in any other case; (c) in the case of a company, digitally signed,- (i) by the Managing Director thereof, or where for any unavoidable reason such Managing Director is not able to sign and verify the application, or where there is no Managing Director, by any Director thereof ; (ii) where, for any unavoidable reason, it is not possible for the Managing Director or the Director to sign the application, by any person duly authorised by the company in this behalf : Provided that in the case referred to in sub-clause (ii), the person signing the application holds a valid power of attorney from the company to do so, which shall be attached to the application ; (d) in the case of a firm, (I) signed digitally, if it is required under these rules to furnish its return of income under digital signature,-- (i) by the managing partner thereof; and (ii) where....
X X X X Extracts X X X X
X X X X Extracts X X X X
....undertaken (a) Name of the non-resident (b) Address of the non-resident (c) Telephone and Fax Number of the non-resident (d) Permanent Account Number of the non-resident (if allotted) (e) Taxpayer Registration Number or Taxpayer Identification Number/Functional equivalent or Any unique number used for identification of the nonresident by the Government of that country or specified territory of which it claims to be a resident. (f) Name of Immediate parent company of the non-resident (g) Address of Immediate parent company of the non-resident (h) Country of residence of Immediate parent company of the non-resident (i) Permanent Account Number of Immediate parent company of the non-resident (if allotted) (j) Taxpayer Registration Number or Taxpayer Identification Number or Functional equivalent/ Any unique number used for identification of the Immediate parent company of the non-resident by the Government of that country or specified territory of which it claims to be a resident (k) Name of Ultimate parent company of the non-resident (l) Address of Ultimate parent company of the non-resident (m) Country of residence of Ultimate parent company of the non-resident (n) Per....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Delhi. Particulars of the draft shall be given in reply to item No. 12. 4. In reply to item No. 3, the applicant shall state whether he or it is an individual, Hindu undivided family, firm, association of persons or company. 5. For item No. 6, the reply shall be given in the context of the provisions regarding 'residence' in India as contained in section 6 of the Income-tax Act. The position in this regard is as follows: An individual is said to be 'resident' in any financial year, if he has been in India during that year: - for a period or periods of 182 days or more ; or - for a period or periods of 60 days or more and has also been in India within the preceding four years for a period or periods of 365 days or more. However, the period of 60 days is increased to 182 days in the case of a citizen of India or a person of Indian origin who has been outside India and comes on a visit to India or a citizen of India who leaves India for purposes of employment outside India, or as a member of the crew of an Indian ship. Further, a person who is a citizen of India or a person of Indian origin who has been outside India and comes to a visit to India, the aforementioned period of....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... in the case of a Hindu undivided family,- (I) signed digitally, if it is required under these rules to furnish his return of income under digital signature,-- (i) by the karta thereof; and (ii) where, for any unavoidable reason, it is not possible for the karta to sign the application, by any other adult member of such family ;or (II) communicated through its registered e-mail address, in any other case; (c) in the case of a company, digitally signed,- (i) by the Managing Director thereof, or where for any unavoidable reason such Managing Director is not able to sign and verify the application, or where there is no Managing Director, by any Director thereof ; (ii) where, for any unavoidable reason, it is not possible for the Managing Director or the Director to sign the application, by any person duly authorised by the company in this behalf : Provided that in the case referred to in sub-clause (ii), the person signing the application holds a valid power of attorney from the company to do so, which shall be attached to the application ; (d) in the case of a firm, (I) signed digitally, if it is required under these rules to furnish its return of income under dig....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... telephone or fax number and email address of the person with whom the transaction is undertaken or proposed to be undertaken 7. Questions of law or of fact relating to a transaction undertaken or proposed to be undertaken on which the advance ruling is required 8. Statement of the relevant facts having a bearing on the aforesaid questions 9. Statement containing the applicant's interpretation of law or facts, as the case may be, in respect of the aforesaid questions 10. Whether there are any decisions of the Court on the question raised on which ruling is required? If yes, list such relevant decisions. 11. List of documents or statements attached 12. Particulars of account payee demand draft accompanying the application ............................... Signed (Applicant) Verification I, ................................................................................................................................... son/daughter/wife [name in full and in block letters] of ........................................................................................... do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the ann....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Provided that in a case referred to in sub-clause (ii), the person signing the application holds a valid power of attorney from the individual to do so, which shall be attached to the application ; or (II) communicated through his registered e-mail address, in any other case; (b) in the case of a Hindu undivided family,- (I) signed digitally, if it is required under these rules to furnish his return of income under digital signature,-- (i) by the karta thereof; and (ii) where, for any unavoidable reason, it is not possible for the karta to sign the application, by any other adult member of such family ;or (II) communicated through its registered e-mail address, in any other case; (c) in the case of a company, digitally signed,- (i) by the Managing Director thereof, or where for any unavoidable reason such Managing Director is not able to sign and verify the application, or where there is no Managing Director, by any Director thereof ; (ii) where, for any unavoidable reason, it is not possible for the Managing Director or the Director to sign the application, by any person duly authorised by the company in this behalf : Provided that in the case referred to in su....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ASE READ THE NOTES CAREFULLY BEFORE FILLING THIS FORM) BEFORE THE BOARD FOR ADVANCE RULINGS Application No. ................. of ...... 1. Full name and address of the applicant 2. Telephone, Fax No. and email address 3. Status 4. The Commissioner and Assessing Officer having jurisdiction over the applicant 5. Permanent Account Number or Aadhaar Number 6. Particulars of the appeal number and date of appeal before the CIT(A) or the Tribunal wherever applicable 7. Assessment year, date of assessment order and section under which the original order was passed by the Assessing Officer wherever applicable (enclose copy of the assessment order and appellate order) 8. Questions of law or of fact involved on which the advance ruling is required 9. Statement of the relevant facts having a bearing on the aforesaid questions 10. Statement containing the applicant's interpretation of law or facts, as the case may be, in respect of the aforesaid questions 11. List of documents or statements attached 12. Particulars of account payee demand draft accompanying the application ............................... (Applicant) Verification I, ..............................................
X X X X Extracts X X X X
X X X X Extracts X X X X
.... possible for the individual to sign the application, by any person duly authorised by him in this behalf : Provided that in a case referred to in sub-clause (ii), the person signing the application holds a valid power of attorney from the individual to do so, which shall be attached to the application ; or (II) communicated through his registered e-mail address, in any other case; (b) in the case of a Hindu undivided family,- (I) signed digitally, if it is required under these rules to furnish his return of income under digital signature,-- (i) by the karta thereof; and (ii) where, for any unavoidable reason, it is not possible for the karta to sign the application, by any other adult member of such family ;or (II) communicated through its registered e-mail address, in any other case; (c) in the case of a company, digitally signed,- (i) by the Managing Director thereof, or where for any unavoidable reason such Managing Director is not able to sign and verify the application, or where there is no Managing Director, by any Director thereof ; (ii) where, for any unavoidable reason, it is not possible for the Managing Director or the Director to sign the applicatio....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ES CAREFULLY BEFORE FILLING THIS FORM) BEFORE THE BOARD FOR ADVANCE RULINGS Application No. ................. of ...... 1. Full name and address of the applicant 2. Telephone, Fax No. and email address 3. Status 4. The Commissioner and Assessing Officer having jurisdiction over the applicant 5. Permanent Account Number or Aadhaar Number 6. Particulars of the appeal number and date of appeal before the CIT(A) or the Tribunal wherever applicable 7. Assessment year, date of assessment order and section under which the original order was passed by the Assessing Officer wherever applicable (enclose copy of the assessment order and appellate order) 8. Questions of law or of fact involved on which the advance ruling is required 9. Statement of the relevant facts having a bearing on the aforesaid questions 10. Statement containing the applicant's interpretation of law or facts, as the case may be, in respect of the aforesaid questions 11. List of documents or statements attached 12. Particulars of account payee demand draft accompanying the application ............................... (Applicant) Verification I, ..............................................................
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the individual to sign the application, by any person duly authorised by him in this behalf : Provided that in a case referred to in sub-clause (ii), the person signing the application holds a valid power of attorney from the individual to do so, which shall be attached to the application ; or (II) communicated through his registered e-mail address, in any other case; (b) in the case of a Hindu undivided family,- (I) signed digitally, if it is required under these rules to furnish his return of income under digital signature,-- (i) by the karta thereof; and (ii) where, for any unavoidable reason, it is not possible for the karta to sign the application, by any other adult member of such family ;or (II) communicated through its registered e-mail address, in any other case; (c) in the case of a company, digitally signed,- (i) by the Managing Director thereof, or where for any unavoidable reason such Managing Director is not able to sign and verify the application, or where there is no Managing Director, by any Director thereof ; (ii) where, for any unavoidable reason, it is not possible for the Managing Director or the Director to sign the application, by any pe....